Employers that pay average wages of less than $50,000 per year and have less than 25 full-time employees may be eligible for a tax credit included in PPACA, which is designed to encourage small employers to offer health insurance coverage for the first time or maintain existing coverage. The IRS posted a draft of Form 8941 on its website that both small businesses and tax-exempt organizations can use to calculate the credit. A small business will then include the amount of the credit as part of the general business credit on its income tax return, while a tax-exempt organization will claim the small business health care tax credit on a revised Form 990-T.